Tax Deducted At Source (TDS) Income Tax India Certification | Taxes Online Course by Udemy

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Learn & apply concepts of TDS as per Income Tax India rules. Prepare for CA, CFA exams. Become a Tax Advisor/Consultant.

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Tax Deducted At Source (TDS) Income Tax India Certification

TDS stands for Tax Deducted at Source. The TDS concepts & rules were introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. The deductee from whose income tax has been deducted at source would be entitled to get credit of the amount so deducted on the basis of Form 26AS or TDS certificate issued by the deductor. As per the India Income Tax Act, any company or person making a payment is required to deduct tax at source if the payment exceeds certain threshold limits. TDS has to be deducted at the rates prescribed by the tax department. The government uses TDS as a tool to collect tax in order to minimize tax evasion by taxing the income (partially or wholly) at the time it is generated rather than at a later date. TDS is applicable on various incomes such as salaries, interest received, commission received, dividends etc. TDS is not applicable to all incomes and persons for all transactions. Different TDS rates have been prescribed by the Income Tax Act for different payments and different categories of recipients. For example, payment of redemption proceeds by a debt mutual fund to a resident individual is not subject to TDS but for a Non-resident Indian is subject to TDS. Uplatz brings this comprehensive training on TDS with the concepts explained in detail. This TDScourse covers each and every section of TDS rules as per India Income Tax laws. The methodology for TDS payments and returns are well described in the TDScourse. Tax Deducted at Source (TDS) – Course Syllabus1- What Is TDS?2- TDS Deduction Under-I-Section-192- TDS on Salarya) Applicability Of TDS Under Section 192b) Rate Of TDSc) Time Of Deduction Of TDSd) ExampleII- Section- 192A- TDS On Premature Withdrawal From Employee Provident Funda) Applicability Of TDS Under Section 192Ab) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 192Ae) ExampleIII- Section- 193- TDS On Interest On Securitya) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 193e) ExampleIV- Section- 194- TDS On Dividenda) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194e) ExampleV- Section- 194A- TDS On Interest Other Than Interest On Securitya) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194Ae) ExampleVI- Section- 194B- TDS On Winnings From Lotteries, Crossword Puzzlesa) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194Be) ExampleVII- Section- 194BB- TDS On Winnings From Horse Racea) Who Is Liable To Deduct TDSb) Rate Of TDSc) Time Of Deduction Of TDSd) Non Applicability Of TDS Under Section 194BBe) ExampleVIII- Section- 194C- TDS On Payment To Contractors And Sub-Contractora) Applicability Of TDS Under Section 194Cb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ce) Non Applicability Of TDS Under Section 194Cf) ExampleIX- Section- 194D- TDS On Insurance Commissiona) Applicability Of TDS Under Section 194Db) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194De) ExampleX- Section- 194DA- TDS On Payment In The Respect Of Life Insurance Policya) Applicability Of TDS Under Section 194DAb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194DAe) ExampleXI- Section- 194E- TDS On Payment To Non-Resident Sportsman Or Sports Associatesa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ee) ExampleXII- Section- 194EE- TDS On Payment To Non-Resident Sportsman Or Sports Associatesa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194EEe) Non Applicability Of TDS Under Section 194EEf) ExampleXIII- Section- 194F- TDS On Repurchase Of Units By Mutual Fund Or Unit Trust Of Indiaa) Applicability Of TDS Under Section 194Eb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Fe) ExampleXIV- Section- 194G- TDS On Commission On Sale Of Lottery Ticketsa) Applicability Of TDS Under Section 194Gb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ge) ExampleXV- Section- 194H- TDS On Commission Or Brokeragea) Applicability Of TDS Under Section 194Hb) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194He) Non Applicability Of TDS Under Section 194Hf) ExampleXVI- Section- 194I- TDS On Renta) Applicability Of TDS Under Section 194Ib) Rate Of TDSc) Time Of Deduction Of TDSd) Threshold Limit For Deduction Of TDS Under Section 194Ie) Non Ap

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